Filing Form AOC-4 is one of the most important compliance requirements for companies in India, as it ensures that their financial statements and related reports are filed with the Ministry of Corporate Affairs (MCA). On 14 July 2025, the MCA rolled out a revised version of AOC-4 under the V3 portal, bringing in significant changes to improve accuracy, transparency, and ease of filing. From linked forms to auto-prefilled data and enhanced disclosures, the new format is designed to reduce errors, simplify processes, and strengthen corporate governance.
What Changed in Form AOC-4 from 14 July 2025?
Transition to Web-Based “Linked Filing”
- No more separate PDF uploads: Key documents such as the Directors’ Report, Auditors’ Report, AOC-1, and AOC-2 are now integrated as linked forms within AOC-4 instead of being submitted as standalone PDFs.
- Mandatory inclusion of related forms: CSR-2 (CSR report), AOC-4 CFS (consolidated financial statements), and extracts from the Board’s Report and Auditor’s Report must be filed together with AOC-4 as linked filings—no separate submissions.
Prefilled Data & Error-Reduction Tools
- Auto-populated prior-year figures for Balance Sheet and P&L get prefilled; any changes must include a mandatory explanation.
- Real-time validation and hybrid filing options: The V3 portal provides on-screen checks, and users can opt for offline Excel utility for data entry before uploading.
Enhanced Disclosures & Transparency
- Secretarial Audit Qualifications: AOC-4 now includes specific sections to disclose any observations or qualifications raised by the Secretarial Auditor
- CSR disclosures in AOC-4 XBRL: Companies filing via XBRL must now include CSR details in a structured format, along with signed PDFs of financial statements, Board’s Report, Auditor’s Report, etc., appended to the filing.
Simplified Layout & Process
- Removal of redundant columns in the form to streamline user experience and reduce clutter.
- Support for companies under CIRP or liquidation: These entities can file AOC-4 using their Digital Signature Certificates through designated roles like IRPs or RPs.
- Continued use of existing XBRL taxonomies ensures consistency and familiarity for recurring users.
Who can File Form AOC-4?
Every public and private company need to file Form AOC-4 but with certain conditions which includes:
- Paid up capital of Rs. 5 Crores or more.
- Annual turnover of Rs 100 Crores or more.
- Limited by shares, companies limited by guarantee, and unlisted public companies.
Form AOC-4 NBFC
Non-Banking Financial Companies (NBFCs) required to follow Indian Accounting Standards (Ind AS) must file their financial statements in Form AOC-4 NBFC (Ind AS). If they have consolidated financial statements, these must be filed in Form AOC-4 CFS NBFC (Ind AS).
Documents Required
- Balance Sheet.
- Profit and Loss Statement.
- Cash Flow Statement.
- Statement of Change in Equity.
- Reports from the Board of directors with annexures thereto.
- Reports from the Independent Auditor with annexures.
- Corporate Social Responsibility (CSR) Report, if any.
- Statements of subsidiaries in Form AOC-1, if any.
- Statement of Changes in Equity (if applicable)
Fees Applicable
The applicable fees for processing document based on the nominal share capital are:
- Less than Rs.1,00,000: Rs.200 per document
- Rs.1,00,000 to Rs.4,99,999: Rs.300 per document
- Rs.5,00,000 to Rs.24,99,999: Rs.400 per document
- Rs.25,00,000 to Rs.99,99,999: Rs.500 per document
- Rs.1,00,00,000 or more: Rs.600 per document
Consequence of failing to file Form AOC-4 on time
When the AOC-4 form is not filed on time penalties may apply. These are
- Within 30 Days of Due Date: Rs.100 per day of delay.
- More than 30 Days After Due Date: Rs.200 per day of delay.
Penalty for Non-Filing of AOC-4
The penalties for non-filing are:
For the Company
Initial Penalty: Rs 10,000 if failure to file.
Continuing Default: Rs 100 for each day of default, up to a maximum of Rs.2 lakhs.
For Managing Director/Chief Financial Officer/All Directors (if no responsible Director is available)
Penalty: Rs.10,000 plus Rs.100 for each day of default, up to a maximum of Rs.50,000.
FAQs
AOC-4 is the form companies use to file their financial statements and related documents with the Ministry of Corporate Affairs (MCA). It ensures transparency and compliance under the Companies Act, 2013.
The biggest change is the shift to linked web-based filings—meaning documents like the Directors’ Report, Auditor’s Report, CSR disclosures, and AOC-1/AOC-2 must now be filed as part of AOC-4 instead of separate uploads.
The process is more streamlined. Prefilled data, real-time validation, and reduced redundant fields make it simpler, but companies must ensure that all linked forms and disclosures are filed accurately in one go.
Yes. CSR disclosures are now part of AOC-4 (including AOC-4 XBRL filings), ensuring greater accountability of companies towards their CSR activities.
It reduces human errors and makes filings more accurate. However, if any correction is made to prefilled numbers, companies must give an explanation, adding a layer of accountability.
Yes, companies already required to file AOC-4 in XBRL format must continue, but now they also need to attach CSR disclosures and signed financial documents.
